Barcelona are reported to have already paid €10m as a first instalment for Brazilian talent Neymar, ahead of a total €40m transfer.

Both Barca and Real Madrid have been continually linked with Santos’ latest attacking talent, but Catalan-based publication Sport believe that the Camp Nou outfit have an important advantage.

They and RAC1 allege that Barcelona have a pre-contract agreement signed with the player and his club, with proof apparently coming in the shape of the club’s annual dossier.

In the financial section of this, it is reported that the club list an advanced payment of €10m ahead of a ‘firm commitment’ of €40m for an unnamed player. Sport and RAC1 believe that this player is Neymar, for the valuation generally matching that reported towards him.

“As of June 30, 2012 the club has a firm commitment to a long-term payment of €40m. In relation to this commitment, the club has already paid €10m, which has been registered under ‘intangible sporting assets’, dated June 30, 2012,” reads the quote being used from this dossier.

RAC1 follow this up with further ‘proof’, in the form of a record of a medical test purportedly belonging to Neymar.

Reports earlier this week alleged that Neymar faces a penalty of €80m if he does not honour a pre-contract agreement signed with Barca.

Follow Football Espana on Facebook and Twitter for the latest Spanish football chat